South Carolina Legislature


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H 2187
Session 105 (1983-1984) 

H 2187 General Bill, By H.H. Keyserling
 A Bill to amend Section 12-35-510, Code of Laws of South Carolina, 1976,
 relating to the imposition of the sales tax and the rate thereof, so as to
 increase such rate to five percent and to delete a reference to the use of
 such tax; to amend Section 12-35-550, as amended, relating to exemptions from
 sales and use taxes, so as to exempt the gross proceeds of the sale of food
 intended for human consumption; to amend Section 12-35-610, relating to
 amounts that may be added to the sales price because of the sales tax, so as
 to revise such amounts; to amend Section 12-35-810, relating to the imposition
 of use taxes and certain excise taxes and the rates thereof, so as to increase
 such rates to five percent; to amend Section 12-35-1120, as amended, relating
 to the imposition of sales and use taxes on the gross proceeds derived from
 the rental of certain lodgings and campground spaces and the rate of tax
 therefor, so as to increase such rate to five percent; to amend Section
 12-35-1550, relating to the disposition and use of certain tax revenue
 collected, so as to further provide for such disposition including a provision
 that five percent of the sales and use taxes collected shall be remitted to a
 Property Tax Relief Fund from which such monies shall be rebated to the
 several counties and municipalities of this State; to add Section 12-35-1551
 so as to establish the Property Tax Relief Fund and provide the manner in
 which and conditions under which monies shall be rebated from the fund to the
 counties and municipalities including a requirement that ad valorem taxes be
 rolled back; to add Section 12-35-1552 so as to establish a Property Tax
 Relief Council and provide for its membership, duties and powers; to add
 Section 12-35-1553 so as to provide the procedure for the rollback of ad
 valorem taxes by the counties and municipalities; and to repeal Section
 12-35-520, relating to the use of the proceeds of certain increases in the
 sales and use tax
   01/12/83  House  Introduced and read first time HJ-294
   01/12/83  House  Referred to Committee on Ways and Means HJ-295
   03/21/83  House  Tabled in committee

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